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Case Law Details

Case Name : The Sundergarh District Central Co-operative Bank Ltd. Vs Dy. Commissioner of Income Tax (ITAT Cuttack)
Appeal Number : ITA No. 425/CTK/2010
Date of Judgement/Order : 30/06/2011
Related Assessment Year : 2007- 08
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Statute makes the amended provision Section 80P(4) inserted by Finance Act, 2006 to be effective from 1.4.2007, which therefore clearly indicates that it is applicable from the Assessment Year 2007-08 onwards. The said provision clearly mandates that the provisions of Section 80P shall not apply in relation t

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